Kent Co. manufactures a product that sells for $56.00 and has variable costs of $30.00 per unit. Fixed costs are $286,000. Kent can buy a new production machine that will increase fixed costs by $22,700 per year, but will decrease variable costs by $5.50 per unit. Compute the revised break-even point in units if the new machine is purchased.

The following are budgeted data: january february march sales in units 16,200 22,400 19,200 production in units 19,200 20,200 18,700 one pound of material is required for each finished unit. the inventory of materials at the end of each month should equal 20% of the following month's production needs. purchases of raw materials for february would be budgeted to be: